https://www.taxtmi.com/caselaws?id=16162 Proceedings under Section 158BD were sustained because the Assessing Officer had a factual basis to be satisfied that the undisclosed income was attributable to the petitioner. The bank accounts stood in the petitioner's name, the source of funds was unexplained, and the husband's related proceedings were still pending in appeal, so the notice was not invalid merely because that assessment had not attained finality. The transfer of the file within the same locality for these proceedings was also found unobjectionable. The writ challenge therefore failed. en-us Tue, 30 Jun 1998 00:00:00 +0530 Tue, 01 Sep 2009 15:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16162 Proceedings under Section 158BD were sustained because the Assessing Officer had a factual basis to be satisfied that the undisclosed income was attributable to the petitioner. The bank accounts stood in the petitioner's name, the source of funds was unexplained, and the husband's related proceedings were still pending in appeal, so the notice was not invalid merely because that assessment had not attained finality. The transfer of the file within the same locality for these proceedings was also found unobjectionable. The writ challenge therefore failed. Case-Laws Income Tax Tue, 30 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16162